Legal Opinion
Cibola Energy Corp. v. Roselli
New Mexico Court of Appeals
Decided April 9, 1987No. 8641PublishedCited by 10 opinions
1Opinion of the Court
OPINION
GARCIA, Judge.
Appellant Cibola Energy Corporation (Ci-bola) filed a petition protesting valuations made by the Valencia County Assessor of land in Valencia County, for property taxation purposes. After the hearing, the Valencia County Protest Board (Board) entered an order fixing valuations and Cibola appeals from the portion of that order fixing values for units 6 and 8 in Tierra Grande. Cibola asserts there is insufficient evidence to support the Board’s valuations and the decision and order are arbitrary and not in accordance with law. Because the county failed to rebut Cibola’s…
2Cases cited7 opinions
- Duke City Lumber Co. v. New Mexico Environmental Improvement BoardNew Mexico Supreme Court · 1984
- First National Bank v. Bernalillo County Valuation Protest BoardNew Mexico Court of Appeals · 1977
- Groendyke Transport, Inc. v. New Mexico State Corp. CommissionNew Mexico Supreme Court · 1984
- Trujillo v. Employment Security DepartmentNew Mexico Court of Appeals · 1987
- Alonzo v. New Mexico Employment Security DepartmentNew Mexico Supreme Court · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Tallman v. ABF (Arkansas Best Freight)New Mexico Court of Appeals · 1988
- Green v. New Mexico Human Services DepartmentNew Mexico Court of Appeals · 1988
- Tenneco Oil Co. v. New Mexico Water Quality Control CommissionNew Mexico Court of Appeals · 1987
- N.M. Taxation & Revenue Dep't v. Casias TruckingNew Mexico Court of Appeals · 2014
- New Mexico Taxation & Revenue Department v. WhitenerNew Mexico Court of Appeals · 1994
5 more not listed; retrieve them via the Exa API.